Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
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Computation of capital Gain - Disallowance being expenses towards the additional work undertaken by the assessee in respect of the flat purchased by her for a consideration - The Tribunal accepted the assessee's evidence, including bank statements and agreements with contractors, as sufficient proof of the additional construction work. Recognized that the housing loan was jointly taken by the assessee and her husband for purchasing and improving the flat. Confirmed that the entire transaction, including the additional work and loan repayment, was reflected in the assessee's accounts. Disallowed the AO's findings due to lack of contrary evidence and deleted the addition.
Computation of capital Gain - Disallowance being expenses towards the additional work undertaken by the assessee in respect of the flat purchased by her for a consideration - The Tribunal accepted the assessee's evidence, including bank statements and agreements with contractors, as sufficient proof of the additional construction work. Recognized that the housing loan was jointly taken by the assessee and her husband for purchasing and improving the flat. Confirmed that the entire transaction, including the additional work and loan repayment, was reflected in the assessee's accounts. Disallowed the AO's findings due to lack of contrary evidence and deleted the addition.
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